XML 25 R14.htm IDEA: XBRL DOCUMENT v3.10.0.1

Note 1 - Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2018

Notes Tables

Debt Securities, Available-for-sale [Table Text Block]

		June 30, 2018
		Amortized Cost				Accrued Interest				Gross Unrealized Gains				Gross Unrealized Losses				Estimated Fair Value
Obligations of the U.S. Government and its agencies		$	47,023			$	136			$	—			$	(204	)		$	46,955
Corporate debt securities			33,465				199				—				(226	)			33,438
Certificates of deposit			6,985				24				—				(22	)			6,987
Total investments		$	87,473			$	359			$	—			$	(452	)		$	87,380

		December 31, 2017
		Amortized Cost				Accrued Interest				Gross Unrealized Gains				Gross Unrealized Losses				Estimated Fair Value
Obligations of the U.S. Government and its agencies		$	60,121			$	177			$	—			$	(122	)		$	60,176
Corporate debt securities			34,021				203				—				(108	)			34,116
Certificates of deposit			11,099				32				1				(14	)			11,118
Total investments		$	105,241			$	412			$	1			$	(244	)		$	105,410

Available For Sale Securities Debt Maturities Fair Value [Table Text Block]

		2018				2017
Maturing in one year or less		$	53,636			$	64,115
Maturing after one year through two years			33,744				34,257
Maturing after two years			—				7,038
Total investments		$	87,380			$	105,410

Schedule of Receivables from Collaborations [Table Text Block]

		June 30, 2018
		Billed				Unbilled				Total
U.S. Department of Health and Human Services		$	87			$	1,090			$	1,177
Shionogi & Co. Ltd.			27				—				27
Green Cross Corporation			51				27				78
Mundipharma International Holdings Limited			43				—				43
Seqirus UK Limited			1,017				—				1,017
Total receivables		$	1,225			$	1,117			$	2,342

		December 31, 2017
		Billed				Unbilled				Total
U.S. Department of Health and Human Services		$	42			$	2,020			$	2,062
Shionogi & Co. Ltd.			1,600				—				1,600
Green Cross Corporation			1,388				28				1,416
Mundipharma International Holdings Limited			47				—				47
Seqirus UK Limited			825				167				992
Total receivables		$	3,902			$	2,215			$	6,117

Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]

		Balance at December 31, 2017				Adjustments due to ASC 606				Balance at January 1, 2018
Assets
Deferred collaboration expense		$	210			$	(58	)		$	152
Liabilities
Deferred revenue		$	8,484			$	(1,184	)		$	7,300
Equity
Accumulated deficit		$	(631,843	)		$	1,126			$	(630,717	)

		June 30, 2018
		As Reported				Adjustments due to ASC 606				Balances without adoption of ASC 606
Assets
Deferred collaboration expense		$	12			$	29			$	41
Liabilities
Deferred revenue		$	300			$	592			$	892
Equity
Accumulated deficit		$	(674,940	)		$	563			$	(674,377	)

		For the Three Months Ended June 30, 2018
		As Reported				Adjustments due to ASC 606				Balances without adoption of ASC 606
Collaborative and other research and development revenue		$	12,352			$	296			$	12,648
Research and development expenses			21,010				14				21,024
Net loss			(18,446	)			282				(18,164	)
Basic and diluted net loss per share		$	(0.19	)		$	0.01			$	(0.18	)

		For the Six Months Ended June 30, 2018
		As Reported				Adjustments due to ASC 606				Balances without adoption of ASC 606
Collaborative and other research and development revenue		$	12,667			$	592			$	13,259
Research and development expenses			39,451				29				39,480
Net loss			(44,223	)			563				(43,660	)
Basic and diluted net loss per share		$	(0.45	)		$	0.01			$	(0.44	)

Disaggregation of Revenue [Table Text Block]

		Three Months								Six Months
		2018				2017				2018				2017
Royalty revenue		$	142			$	489			$	3,803			$	6,810
Collaborative and other research and development revenues:
U.S. Department of Health and Human Services			352				2,161				667				2,815
Shionogi & Co. Ltd.			—				296				—				592
Seqirus UK Limited			12,000				153				12,000				2,319
Total collaborative and other research and development revenues			12,352				2,610				12,667				5,726
Total revenues		$	12,494			$	3,099			$	16,470			$	12,536

X

- Definition

Tabular disclosure of available for sale securities debt maturities fair value.

+ References

No definition available.

+ Details

Name:	bcrx_AvailableForSaleSecuritiesDebtMaturitiesFairValueTableTextBlock
Namespace Prefix:	bcrx_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure representing receivables from collaborations.

+ References

No definition available.

+ Details

Name:	bcrx_ScheduleOfReceivablesFromCollaborationsTableTextBlock
Namespace Prefix:	bcrx_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-URI http://asc.fasb.org/topic&trid=2196928

+ Details

Name:	us-gaap_DebtSecuritiesAvailableForSaleTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130545-203045

+ Details

Name:	us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22499-107794

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=109236672&loc=d3e765-108305

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.10-01.(b)(6))
-URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22580-107794

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=109236672&loc=d3e725-108305

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22583-107794

+ Details

Name:	us-gaap_ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_TableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration